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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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400.0000 Packers, Loaders, and Shippers—Regulation 1630
Annotation 400.0190
(a) Generally
400.0190 Processing or Packaging for Purposes of Sale. The provisions of Regulation 1630 are directed to persons who purchased tangible personal property to be used in containing the goods to be shipped and to preserve, protect, and contain the goods during transportation. The provisions of this regulation are not applicable where the preservation and packing of the goods for transportation is merely incidental to the performance of a sales activity. If the principal activity involves the sale of the goods or the processing or packaging of goods in individual containers for purposes of sale, then a resale certificate may be accepted to exempt the charge, notwithstanding the failure to comply with the provisions of Regulation 1630. 1/4/79.